Skip to content
ChatProjectCodes

Part B›INTENTIONALLY LEFT BLANK

Sec. 5 Test Files

Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits · 2026-10-03 edition · updated 2026-10-04 · United States

Filers aren’t required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. See Part B Sec. 2, Connecting to FIRE. Test files must include the Test Indicator “T” in field position 28 to indicate the file is a test. The test file must consist of a sample of each type of record. For example, Form 8955-SSA includes:

  • Transmitter “T” Record (all fields marked required must include transmitter information)

  • Sponsor “S” Record

  • Administrator “A” Record

  • Multiple Participant “P” Record (at least 11 “P” Records per each T Record”)

  • End of Transmission “F” Record

The IRS will check the file to ensure it meets specifications. Current filers may send a test file to ensure the software reflects all required programming changes; however not all validity, consistency, or math error tests will be conducted. If you provided a valid email address on the “Verify Your Filing Information” screen, you’ll be notified of your file acceptance by email within five days of submission. When using email-filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.

Note: During peak filing periods, the time frame for returning file results may be more than five business days.

It is the transmitter's responsibility to check the results of the submission. See Sec. 2, Connecting to FIRE, Checking the Status of Your File.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.